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Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Wynantskill Union Free School District – Purchasing (2022M-85)
… through State contract vendors, and the District should have paid $1,028 less for three purchases. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Employer Education Seminars
NYSLRS employers can schedule training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement presentations for their members
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsAccounts Payable Advisory No. 64
… review the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit … Sir William Johnson Volunteer Fire Company Inc Internal Controls 2015M004 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalVillage of Margaretville - Fiscal Management (2018M-78)
… (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased … May 31, 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78North Warren Central School District – Financial Condition Management (2017M-197)
… appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mDutchess County – Financial Condition (2013M-370)
… villages and two cities, and covers approximately 802 square miles. As of November 2013, the County had …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Galway Central School District - Fund Balance Management (2017M-267)
… fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. … budgets based on historical trends or other known trends and appropriate realistic amounts of fund balance to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … with accurate balance sheet reports and complete a timely AUD each year, file it with OSC and provide a copy to the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
Town of Moreau Budgeting and Multiyear Planning 2017M185
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Unified Court System Bulletin No. UCS-23
… State Court Clerk Association Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction … Deduction Code field. Press the F7 (insert row key) and enter code 303. Tab to the effective date and enter the first day of the pay period to start or cancel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected … to the approved Standby compensation. Standby Earn Codes The following chart is a list of Standby Earn Codes … explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedSafety of Seized Dogs
… City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate threat to the public safety; does not have an … identification tag while not on the owner’s premises; or is licensed but not in the control of or on the property of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOpinion 98-8
… Bidding (preferred source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure …
https://www.osc.ny.gov/legal-opinions/opinion-98-8State Comptroller DiNapoli Releases Audits
… operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson … Services’ policies, which include applying the correct security controls for information used by the District, … 2021, found a lack of formal guidance governing certain enforcement and record-keeping practices as well as a need …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… these students did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Proposed federal changes to the Supplemental Nutritional Assistance Program (SNAP), … helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-food